Is a TV set bought by a parent for his 12- year old child and set up in her room considered support? Does the price of the TV factor into figuring the total dollar amount spent on support for a dependent? Applicable sections of the Internal Revenue Code for this case are Sections 151, Section 152, and Section 7805. Specific parts of Section 151 that relates to this case are 151-2, which covers additional exemptions for dependents. “Under section 151 (a) of the Code, an individual taxpayer is allowed to deduct certain exemptions, including a dependency exemption for any individual described in section 151 (e) who is a dependent as defined in section 152.” Section 152 defines what qualifies as a dependent. Section 1.152-1 (a) (2) (i) of the Income Tax Regulations states that: “For purposes of determining whether or not an individual received, for a given calendar year, over half of his support from the taxpayer, there shall be taken into account the amount of

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